Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October: Work in process, October 1 Work in process, October 31 Percent Completed Unito Materials Conversion 35,000 624 26 22,000 788 The department started 169,000 units into production during the month and transferred 182,000 completed units to the next department Required: Compute the equivalent units of production for materials and conversion for October Answer is complete but not entirely correct. Materials Conversion Equivalent units of production 199,160 191,400